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<a accesskey="3" href="page.php?w=dividend_tax&amp;p=2">3.Next</a>
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<p>A <b>dividend tax</b> is a tax imposed by a jurisdiction on <a href="page.php?w=dividend">dividend</a>s paid by a corporation  to its <a href="page.php?w=shareholder">shareholder</a>s (stockholders). The primary tax liability is that of the shareholder, though a tax obligation may also be imposed on the corporation in the form of a <a href="page.php?w=withholding_tax">withholding tax</a>. In some cases the withholding tax may be the extent of the tax liability in relation to the dividend. A dividend tax is in addition to any tax imposed directly</p><p>
<a accesskey="3" href="page.php?w=dividend_tax&amp;p=2">3.Next</a>
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